Results 81 to 90 of about 219,001 (291)
TAX ADMINISTRATION: SOME ISSUES AND TRENDS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 This paper presents a series of practices of tax administrations in different countries of the world, focusing on their functions, mission and responsibilities.
MOGOIU CARMEN MIHAELA
doaj
THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform [PDF]
I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax.
Edgar L. Feige
core
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
South African Journal of Business Management, 2019 Background: This article examines features of the tax systems of 19 African countries with material mining operations. Objectives: An interpretive approach is used to explore the implications of a country’s commitment to democracy (according to the ...
Warren Maroun +2 more
doaj +1 more source
, 2023 Several attempts have been made to examine the effect of tax compliance burden in the functioning of small and medium-sized enterprises (SMEs) but to date, tax compliance is still a constraint in the functioning of SMEs. The purpose of this research was to evaluate the tax compliance burden in the functioning of SMEs in the Durban Central Business ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Polycrisis, Megatrends – Tax Policy Trends and Responses
Review of European and Comparative LawThe EU relies heavily on labor taxation including social security contributions (accounting for more than half of all EU-27 tax revenues), though it can discourage labor market participation. Besides, ageing, digitalization, global markets, new forms of
Gabriella Csürös
doaj +1 more source
Starting Over: The Automated Payment Transaction Tax [PDF]
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral ...
Feige, Edgar L.
core +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
HOW DEVALUATION AFFECTS FOREIGN CURRENCY INVESTMENT HOUSEHOLD INCOME
Фінансово-кредитна діяльність: проблеми теорії та практикиThe paper examines the impact of the tax burden on the investment strategies of Ukrainian investors, considering the factors of the UAH devaluation, the return of foreign currency financial instruments, and the investment period.
Сергій Мікулов +5 more
doaj +1 more source